No transfer of territory under this chapter shall affect the collection of taxes levied at the date of the filing of the petition. The taxes shall be collected by the officers of the original county, and all money remaining in or coming into the treasury of the original county, or into the possession of any county officer, and belonging to any town, school, or road district in the territory transferred, shall be apportioned and paid to the town or district in the same manner as if the town or district had remained a part of the original county. After the filing of the petition no county tax shall be extended, by or on behalf of the original county, upon any property within the territory proposed to be transferred, unless and until the proposed change has been rejected.
(618) RL s 391; 1985 c 109 s 1
Structure Minnesota Statutes
Chapters 370 - 403 — Counties, County Officers, Regional Authorities
Chapter 370 — Counties; Change Of Boundaries
Section 370.01 — Change Of Boundaries; Creation Of New Counties.
Section 370.03 — Proclamation To Have Election; Only One Proposition.
Section 370.04 — Record Petition; Publish Notice.
Section 370.05 — Notice Of Election; Form Of Ballot.
Section 370.06 — Canvass; Judges Of Election; County Canvassing Board.
Section 370.07 — Duties After Election.
Section 370.08 — Effect Of Proclamation.
Section 370.09 — Qualify Commissioners; Elect Clerk; Appoint Officers.
Section 370.10 — Commissioner Vacancies Due To Boundary Changes.
Section 370.12 — Duties Of Auditor; Meeting Of Board.
Section 370.13 — Redistricting Of County; Subsequent Election.
Section 370.14 — Boundaries Restored After Determination.
Section 370.15 — When Highway Centerline To Be City And County Boundary.
Section 370.17 — Towns, School, And Road Districts.
Section 370.18 — Records Transcribed.
Section 370.19 — Taxes; Levy; Collection.
Section 370.20 — New Counties; Tax Levy.
Section 370.21 — Transfer Of Plats.
Section 370.22 — County Indebtedness; County Buildings.